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Circulars
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Order under rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Stainless Steel of J3 grade
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Identified goods designation for J3 grade stainless steel mandates kilogram quantity code, grade declaration, and specified supplier documentation.
Designation of Stainless Steel of J3 grade as identified goods requires use of the Unique Quantity Code of Kilogram in the bill of entry, explicit mention of the steel grade in the bill of entry, and production, in addition to prescribed documents, of Manufacturer's Invoice, Mill Test Certificate, Positive Material Identification test report, manufacturer's declaration for stock lot/ex stock where applicable, and the Purchase Order or Contract.
Transshipment Permission to M/s. Air India Limited, Kolkata for carrying Import / Export Transhipment Cargo between Air Cargo Complex, Kolkata and other Customs Notified Indian Airports through the flights operated by them
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Air-cargo transshipment permission renews domestic movement subject to carrier liability, bond safeguards, customs compliance, and withdrawal for non-compliance.
Import and export air-cargo transshipment permission is renewed for Air India Limited to carry cargo from Air Cargo Complex, Kolkata to other customs-notified Indian airports on domestic flights. Validity is limited to three years or bond validity, whichever is earlier. The carrier remains liable for cargo shortages or pilferage, including applicable duty or goods value, interest, penalty and cess. Export bonds are debited on cargo removal and recredited upon delivery to Customs at the destination. Operations are governed by applicable customs, cargo-handling and foreign trade requirements, and permission remains subject to compliance and possible withdrawal after notice.
Declaration of “Container Examination Yard” at Kamarajar Port as “CUSTOMS AREA” under section 8 (b) of the Customs Act, 1962 for handling of both import and export cargo - reg.
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Customs area declaration: Container Examination Yard at Kamarajar Port designated for import and export handling with immediate effect.
The Container Examination Yard at Kamarajar Port is declared a customs area for handling import and export cargo, with specified dimensions and geographical coordinates; all import/export procedures and controls are to follow the Customs Act, related laws and applicable notifications and public notices, and the declaration is effective immediately.
M/s TG Terminals Private Limited, located at Village: Veshvi, Post: Dighode, Tal: Uran, District: Raigad, Maharashtra - 410 206, was appointed as “Custodian” under Section 45 of the Customs Act, 1962 and also approved as “Customs Cargo Service Provider” under rule 10 of the Handling of Cargo in Customs Areas Regulations, 2009 vide CFS Notification No.05/2016 dated 01.09.2016 for an area admeasuring 60,650 SQM.
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Custodian appointment and CFS approval transferred to Transworld, conditional on AEO status and regulatory compliance.
The Commissioner approves transfer of the roles of Custodian and Customs Cargo Service Provider from M/s TG Terminals Private Limited to M/s Transworld Terminals Private Limited for the 60,650 SQM CFS, authorising the transferee to perform all CFS operations and custody functions under Chapter VIII of the Customs Act, 1962 and relevant regulations. The approval is conditional on compliance with the Customs Act and Handling of Cargo in Customs Areas Regulations, retention of AEO-LO accreditation (affecting validity to 21.05.2029 or otherwise five years), provision of MPCB consent in the transferee's name, and possible bank guarantee requirements if AEO status lapses.
Allowing advance assessment of Courier Shipping Bills
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Advance assessment of courier shipping bills enables pre-arrival evaluation on ECCS to reduce export dwell time.
Provision for Advance Assessment of Courier Shipping Bills has been implemented in the Express Cargo Clearance System so that CSBs marked for assessment are available to assessing officers before physical arrival of export consignments; field formations are to issue public notices and report operational difficulties.
Amnesty Scheme for One Time Settlement of Default in Export Obligation by Advance Authorization and EPCG license Holders-reg.
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Amnesty for export obligation default: eligible Advance Authorization and EPCG holders may opt for one time settlement under specified notices.
Amnesty scheme for one time settlement of defaults in export obligations is available to Advance Authorization and EPCG licence holders listed in Annexure A whose export obligation period has expired and who have not submitted the Export Obligation Discharge Certificate/Redemption Certificate; holders should refer to the cited Public Notices for conditions and may contact the Assistant Commissioner, EPSMMC, NS II, JNCH for assistance.
Advisory No: 27/2023 Reg. (GSTIN Amendment in the Bill of Entry After OOC)
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GSTIN amendment in bill of entry permitted once per PAN, with same-day amendment restrictions and OOC requirement.
Customs officers may amend the GSTIN in a Bill of Entry once provided the PAN remains unchanged; the system blocks multiple GSTIN amendments and disallows GSTIN amendment on the same day as any other amendment, requiring OOC to push amended data to the GSTN when sequencing restrictions apply.
Mandatory additional qualifiers in import/export declarations in respect of certain products - reg.
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Import declarations now require chemical category and CAS/IUPAC details; confidentiality self-undertaking allowed for missing supplier data.
Import declarations for specified tariff chapters require an item-level Chemical Category (Bulk and Basic; Formulations and Mixtures; Proprietary/R&D/Others) and corresponding CAS number and IUPAC name obligations: Bulk items require CAS and IUPAC; Formulations and Proprietary items require CAS and IUPAC of at least one main/active ingredient. Missing supplier information due to confidentiality may be addressed by a prescribed self-undertaking in the Bill of Entry. These additional qualifiers are mandatory for bills of entry filed on or after 15.10.2023 and are captured in EDI/Single Window data elements as masked fields; officers may add or amend qualifiers during assessment.
Implementation of Export Transhipment (ETP) Module for movement of export cargo from J. N. Port to gateway port : (through vessel) in ICES-reg.
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Export Transhipment module implemented for vessel movement from JN Port to gateway port under existing ETP procedures.
The Export Transhipment (ETP) Module in ICES will apply to vessel movements of export cargo from JNPA (INNSA1) to Kattupalli (INKAT1), following the procedure set out in Public Notice No. 76/2018 for ETP, with trade participants required to follow the prescribed ICES entries, documentation and operational workflow; implementation is effective as notified and operational difficulties should be reported to the JNCH System Manager or Additional Commissioner, SCMTR Cell.
Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court
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Monetary limits for government appeals set for appellate forums, restricting filing of appeals below prescribed monetary thresholds.
Establishes monetary thresholds below which the Department will not institute appeals in the Supreme Court, High Courts and CESTAT, while requiring that challenges to constitutional validity, declarations that circulars or orders are ultra vires, and classification or refund issues of legal or recurring nature be contested regardless of amount; withdrawals of pending cases will follow existing departmental practice applying the revised limits.
Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022
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Authorization of Booking Post Offices expands e filing network for Postal Bill of Export under Postal Export (Electronic Declaration) Regulations.
Additional Booking Post Offices have been authorised to electronically file Postal Bill of Export under the Postal Export (Electronic Declaration and Processing) Regulations, 2022; these offices, equipped with Dak Ghar Niryat Kendra facilities, are mapped to corresponding Foreign Post Offices and are to accept international mail consignments via the DNK portal, with Customs formations directed to implement the extended e filing network and report any difficulties.
Export of Rice — Requirement of sampling and testing before Let Export Order — Regarding.
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Export Sampling Requirement for rice consignments: testing mandatory before shipment; compliance and pre-stacking with prompt lab testing advised.
Pre shipment sampling and testing of all rice consignments is mandatory before grant of Let Export Order. Basmati rice may be exported subject to APEDA Registration and specified grain dimensions; Non Basmati white rice and Broken rice are prohibited; Parboiled and Brown/Rice in husk attract a twenty percent ad valorem export duty. Samples must be drawn and test reports obtained from the Custom House Laboratory within forty eight hours; exporters should pre stack consignments in CFSs/Customs areas to ensure testing and clearance before shipment.
M/s FedEx Express Transportation and Supply Chain Services Ind. Pvt. Ltd. as custodian in respect their own courier consignments is extended for a period of ten years i.e upto 30.10.203.
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Custodianship appointment extended: custodian liable for duties on lost or pilfered consignments and must meet security and bond conditions.
Appointment of M/s FedEx Express Transportation and Supply Chain Services (India) Private Limited as custodian for its own courier consignments at the FedEx facilities is extended for ten years, subject to statutory compliance, liability for duty on pilfered or lost goods while in custody, obligations for receipt, handling, storage, record-keeping and insurance of the notified area, provision of infrastructure and facilities for Customs staff, and financial security by bond supported by bank guarantee, government bond, or cash deposit.
Issuance of H, G and Self category customs pass/card under regulation 13 of the CBLR 2018 —reg.
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Issuance of customs passes: streamlined documentation, electronic processing and prescribed timelines for deficiency response and card issuance.
Amendments delete the requirement to submit four years' business volume documents for fresh issuance and transfer of H, G and Self category customs passes and establish CBLMS processing timelines: deficiency memos issued within ten working days and cards issued within fifteen working days of application or satisfactory reply, with transfer of H and G passes processed within forty five days of application or fifteen days of a satisfactory reply. Physical submission and collection of pass applications is no longer required post CBLMS implementation.
IEC numbers (exempted categories) to be used by non-commercial PSUs and Other categories of Importer/Exporter
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IEC numbers for exempted importers: designated codes must be used for specified non commercial import/export categories.
Designated IEC numbers are prescribed for use by specified non commercial PSUs and defined importer/exporter categories for import/export processing; the notice maps each IEC to a particular class of importer/exporter, directs their use in customs transactions, states that these IECs have been included in the ICES directory for non standard IECs, asks trade and broker associations to publicise the information, and declares the Public Notice a standing order for Customs (Port), Kolkata with contact channels for issues.
Container Scanning Operations and Examination revised procedures.
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Scanner non-functioning triggers direct full examination at port with notification, daily records and supervision by docks authorities.
When the AXIS X-ray scanner is non-functioning for more than twenty-four hours, CSD must post a notice with copies to AC/DC (Docks) and MBPT; containers selected for scanning need not be brought to CSD for FIR stamping and shall be moved directly to port for full examination under DC/Docks supervision. CSD will e-mail MBPT and DC Docks with the list of selected containers. The Docks officer will maintain records of each non-scanned container and send daily details to DC/SIIB and DC/CSD. The provision ends when CSD notifies scanner resumption.
Revision of All Industry Rates (AIRs) of Duty Drawbackreg.
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Revision of All Industry Rates of Duty Drawback updates tariff-specific rates, introduces caps and clarifies suffixing for claims.
Revision of All Industry Rates assigns an AIR and, where applicable, an upper cap to each tariff item; claimants must suffix tariff items with letter B to claim AIRs, while exports under the Special Advance Authorization Scheme require suffix D. The revision changes rates across sectors due to duty and price shifts, introduces new tariff items and refined descriptions, provides caps to limit drawback amounts, reclassifies certain entries (example: Schaeffers Acid), and clarifies that tariff headings in singular include plurals, covering cotton blends with multiple manmade fibres.
Revision of All Industry Rates (AIRs) of Duty Drawback.
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All Industry Rates revision updates duty drawback mechanics, tariff suffixes and caps, and requires stricter export scrutiny.
The Notification revises All Industry Rates (AIRs) of duty drawback, prescribing AIRs and applicable caps in the Schedule and requiring tariff items to be suffixed with 'B' (or 'D' for specified Special Advance Authorization apparel claims). Rates have been increased or rationalized across multiple chapters due to changes in duties, input CIF prices, FOB values and import intensity; new tariff items and description refinements are introduced and caps set or adjusted. Commissioners must ensure due diligence, scrutinize shipping bill declarations to prevent misuse or excess drawback, monitor changed-cap items for valuation trends, and report issues to the Board. The General Clauses Act interpretation confirms that tariff item 610902 covers cotton blends with multiple manmade fibres.
Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad.
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Jurisdiction expansion: Surat added to Ahmedabad Customs jurisdiction for bonded-warehouse scheme for cut and polished gemstones under FTP.
Amendment designates Surat, under the Commissioner of Customs, Ahmedabad, as an additional authorised jurisdiction for the bonded warehouse scheme under Para 4A.16A/4.48 of the FTP, applying the procedural framework and value addition conditions of Circular No. 11/2013-Customs to imports and re-exports of cut and polished diamonds, coloured gemstones, and uncut and unset precious and semi-precious stones.
Mandatory additional qualifiers in import declaration in respects of certain products- reg.
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Chemical category declaration required in import bills; absence of supplier data mandates a confidentiality self undertaking.
Import declarations for specified chemical tariff headings must include an alphanumeric chemical identifier and a declared chemical category at item level in the Bill of Entry via the Single Window tables, with qualifier elements such as IUPAC and CAS numbers. These qualifiers are viewable during assessment and may be added by officers if CTH is changed. If an importer lacks ingredient information because a supplier withheld it for confidentiality, the importer must provide a self-undertaking under Statement Code PC002 certifying non-availability of IUPAC and CAS numbers.

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Procedure for delivery of the Arrival/ Departure manifest-reg

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Electronic submission of vessel manifests allowed; IGM/EGM to be emailed with attested PDFs and required subject details.
Temporary procedure permits electronic submission of IGM and EGM by email to designated addresses with PDF scans duly attested by the Authorized ... Summary

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Acts Income Tax